cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dewi Sri Surya Wuisan
Contact Email
dewi.wuisan@uph.edu
Phone
+6221-5460901
Journal Mail Official
ncbma@uph.edu
Editorial Address
Kampus Universitas Pelita Harapan Gedung F lantai 12 Jl. M.H. Thamrin Boulevard 1100, Tangerang, Banten 15811
Location
Kota tangerang,
Banten
INDONESIA
Proceeding National Conference Business, Management, and Accounting (NCBMA)
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 29624479     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Prosiding National Conference Business, Management, and Accounting (NCBMA) berisi artikel-artikel ilmiah dari para peneliti secara nasional yang mengikuti konferensi NCBMA yang diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan. Prosiding National Conference Business, Management, and Accounting (NCBMA) terbagi atas beberapa lingkup bidang keilmuan, meliputi manajemen strategis, manajemen SDM, manajemen keuangan, manajemen kewirausahaan, manajemen pemasaran, dan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 508 Documents
 47   48   49   50   51 
INTERNAL MORAL RESILIENCE AND INSTITUTIONAL INTEGRITY: A DUAL-PILLAR MINDSET OF ANTI-CORRUPTION BEHAVIOR IN INDONESIA Ardi Ardi; Yohana FCP Meilani; Sylvia Samuel; Margaretha Pink Berlianto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corruption persists in many emerging democracies despite institutional reforms and legal enforcement mechanisms. This study develops and empirically tests a Dual-Pillar Mindset integrating internal moral resilience and external Institutional Integrity Systems safeguards as complementary predictors of corruption resistance intention in Indonesia. This study employed a qualitative literature-based approach through secondary data analysis. The research relied on existing academic sources and theoretical frameworks to construct a proposition conceptual and analytical model. The results indicate that Ethical Leadership positively influences Internal Moral Resilience, and Corruption Resistance Intention, exceeding the direct effect of Institutional Integrity Systems positively influences Corruption Resistance Intention. Furthermore, Internal Moral Resilience positively influences Corruption Resistance Intention and mediate the relationship between Ethical Leadership and Corruption Resistance Intention, producing a synergistic effect. Findings suggest that sustainable anti-corruption reform requires synergy between Ethical Leadership based, Moral Resilience, and Institutional Integrity Systems mechanisms.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE SCORE TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Lina; Disha Rifka Adyta
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh positif pengungkapan ESG score terhadap efisiensi investasi perusahaan dan peran moderasi kualitas audit dalam memperkuat pengaruh positif pengungkapan ESG score terhadap efisiensi investasi perusahaan. Sampel penelitian adalah perusahaan sektor industri yang tergabung dalam ASEAN-5 yang mempublikasikan data ESG score pada tahun 2021-2024 yang datanya dapat diakses melalui database LSEG (Refinitiv). Hasil penelitian membuktikan pengaruh positif pengungkapan ESG score terhadap efisiensi investasi perusahaan, namun belum berhasil membuktikan peran moderasi kualitas audit dalam memperkuat pengaruh positif pengungkapan ESG score terhadap efisiensi investasi perusahaan.
THE IMPACT OF SALES GROWTH AND CASH FLOW FROM OPERATING ACTIVITIES ON FINANCIAL DISTRESS: (AN EMPIRICAL STUDY ON TELECOMMUNICATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2017–2024) Radick Dwiki Herlambang; Anike Putri
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Along with the increase in internet penetration in Indonesia, which reached 79.5% in 2024, and the growing demand for digital services, the telecommunications sector has experienced significant development. However, several telecommunications companies listed on the Indonesia Stock Exchange, such as PT Telekomunikasi Indonesia Tbk (TLKM), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Smartfren Telecom Tbk (FREN), still show Altman Z’’-Score values below the financial distress threshold. This phenomenon indicates a discrepancy between industry growth and the financial condition of the companies. This study aims to analyze the effect of Sales Growth and Cash Flow from Operating Activities on Financial Distress in telecommunications sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using purposive sampling, resulting in four sample companies with a total of 20 observations. Financial distress is measured using the Altman Z’’-Score, sales growth is measured by the net sales growth ratio, and cash flow from operating activities is measured using the Operating Cash Flow Ratio (OCFR). The results of the multiple linear regression analysis indicate that sales growth has a significant negative effect on financial distress, cash flow from operating activities also has a significant negative effect on financial distress, and both variables simultaneously have a significant influence. Based on Signaling Theory, these findings suggest that strong sales growth and positive operating cash flows serve as positive signals for investors in assessing a company's ability to reduce the risk of financial distress.
THE IMPACT OF COUNTRY-OF-ORIGIN, BRAND IMAGE, ATTITUDE TOWARD THE BRAND IMAGE ON CONSUMERS’ PURCHASE INTENTION IN INDONESIAN MARKET: A CASE STUDY OF HUAWEI SMARTPHONE IN JABODETABEK Kewell Chung Kwok Zhong; Pauline H. Pattyranie Tan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of Country of Origin (COO), Brand Image, and Attitude toward the Brand on Purchase Intention toward Huawei smartphones in Indonesia. The rapid development of the smartphone industry in Indonesia has intensified competition among global brands, making consumer perception a crucial determinant of purchasing behaviour. This research adopts a quantitative approach using purposive sampling with a total of 200 respondents who are familiar with Huawei smartphones. Data were collected through structured questionnaires using a 5-point Likert scale and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The findings indicate that Country of Origin has a significant positive effect on Brand Image, Attitude toward the Brand, and Purchase Intention. However, Brand Image does not significantly influence Purchase Intention directly. Meanwhile, Attitude toward the Brand has a strong and significant effect on Purchase Intention. These results highlight that consumer attitudes play a crucial mediating role in shaping purchase intention. The study contributes to the literature on consumer behavior and provides managerial insights for global brands in managing country-of-origin perception.
ANALISIS SUSTAINABLE CUSTOMER LOYALTY: STUDI KASUS PADA PT HYDROMART UTAMA INDONESIA Moses Lorensius Parlinggoman Hutabarat; Chryestella Chandra
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Service Innovation , product quality, dan Corporate Image terhadap Customer Satisfaction serta Sustainable Customer loyalty pada pelanggan PT Hydromart Utama Indonesia (HUI). Sebagai perusahaan yang bergerak di sektor pengolahan air, HUI memiliki peran penting dalam menyediakan solusi air bersih dan pengelolaan limbah industri. Dengan adanya tantangan internal dan dinamika kebutuhan pelanggan, penelitian ini difokuskan untuk memahami faktor-faktor yang dapat meningkatkan kepuasan dan loyalitas pelanggan secara berkelanjutan. Pendekatan penelitian menggunakan metode kuantitatif dengan teknik purposive sampling, melibatkan 160 responden yang merupakan pelanggan HUI dengan jabatan manajerial. Data dikumpulkan melalui kuesioner daring berbasis skala Likert lima poin dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Service Innovation , product quality, dan Corporate Image masing-masing berpengaruh positif terhadap Customer Satisfaction dan Sustainable Customer Loyalty. Selain itu, Customer Satisfaction juga berpengaruh positif terhadap Sustainable Customer loyalty serta terbukti memediasi hubungan antara ketiga variabel independen (Service Innovation , product quality, dan corporate image) dengan Sustainable Customer Loyalty. Temuan ini menegaskan bahwa peningkatan inovasi layanan, kualitas produk, dan citra perusahaan merupakan strategi kunci dalam memperkuat kepuasan serta loyalitas pelanggan secara berkelanjutan di sektor pengolahan air.
TESTING TRADE-OFF THEORY IN CORPORATE FINANCIAL DISTRESS: A RANDOM EFFECTS PANEL APPROACH Nanda Putra Saragi; Nardo Tedrick
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Drawing on Trade-Off Theory, this study examines corporate financial distress in an emerging economy by examining how firms balance the tax benefits of debt against the costs of distress. It analyses the effects of leverage, liquidity, institutional ownership, while assessing whether operational efficiency moderates these relationships. The sample comprises 153 firms listed on the Indonesia Stock Exchange over 2023–2024, generating 306 firm-year observations from S&P Capital IQ. Panel regression analysis was conducted using Chow, Lagrange-Multiplier, Hausman tests, with the Random Effects model selected as the preferred estimator. The findings show that leverage and liquidity significantly influence financial distress, supporting the risk–return trade-off in capital structure decisions. However, institutional ownership has no significant direct effect, operational efficiency does not moderate relationships. Overall, the results highlight the importance of prudent capital structure and liquidity management and provide evidence of the relevance of Trade-Off Theory in an emerging market context.
ANALISA BANK DIGITAL TERHADAP BANK-BANK DI INDONESIA Rati Rianti; Sinyo Alexander Dappa; Stansilaus Riesvaldo; Selvi Esther Suwu
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of digital financial systems in Indonesia, driven by innovations such as QRIS and BI-FAST, has brought about significant changes in banking services. Digital banks have emerged as a solution offering convenience, speed, and flexibility in conducting financial transactions without the need to visit a branch. However, amidst this progress, there remains the challenge of low digital literacy among the public, which can hinder the optimal utilization of these services. Considering this, this journal discusses how the development and utilization of digital banking in Indonesia can provide convenient financial services for the public, including those with low levels of digital literacy. This study employs literature review method, collecting and analyzing various sources of scientific literature, such as journals and regulations relevant to digital banking. The analysis process was conducted systematically through the stages of data collection from journals, data reduction, interpretation, and synthesis to gain a comprehensive understanding of the phenomenon under study. The results of the study indicate that digital banks offer various conveniences, such as online account opening, real-time transactions, operational cost efficiency, and innovative features in financial management. In addition, digital banks also play a role in enhancing financial inclusion for those who have not yet been reached by banking services. However, there are challenges in the form of cyber security risks, potential data breaches, and low digital literacy, which increase vulnerability to online fraud. Therefore, there is a need to improve digital literacy, strengthen security systems, and ensure ongoing regulatory oversight.
PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP PENGELOLAAN KEUANGAN PADA USAHA CAFE DI DISTRIK MANOKWARI BARAT Wahyu; Louis Soemadi Bopeng; Nurwidianto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan perilaku keuangan terhadap pengelolaan keuangan pada usaha kafe di Distrik Manokwari Barat, Provinsi Papua Barat. Usaha kafe sebagai bagian dari sektor Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi penting terhadap perekonomian lokal, namun masih menghadapi berbagai kendala dalam pengelolaan keuangan usaha. Rendahnya tingkat literasi keuangan serta perilaku keuangan pelaku usaha diduga menjadi faktor yang memengaruhi kualitas pengelolaan keuangan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah seluruh usaha kafe di Distrik Manokwari Barat, dengan penentuan sampel menggunakan teknik purposive sampling berdasarkan kriteria usaha yang telah beroperasi minimal satu tahun. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda. Pengujian instrumen dilakukan melalui uji validitas dan reliabilitas, sedangkan uji hipotesis meliputi uji asumsi klasik, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa literasi keuangan dan perilaku keuangan secara parsial berpengaruh positif dan signifikan terhadap pengelolaan keuangan. Secara simultan, kedua variabel tersebut juga berpengaruh signifikan terhadap pengelolaan keuangan usaha kafe. Temuan ini menegaskan pentingnya peningkatan literasi keuangan dan pembentukan perilaku keuangan yang baik untuk mendukung pengelolaan keuangan yang efektif dan keberlanjutan usaha.
FROM EFFECTIVENESS TO EMPOWERMENT: REVEALING THE IMPACT OF WOMEN ENTREPRENEURS ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN JABODETABEK Oscar Jayanagara; Cindy Claudia
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Women's Entrepreneurial Effectuation (WEE) on Structural Empowerment (SE), Psychological Empowerment (PE), and SME Employee Performance (EP), as well as the moderating role of Gender Equality (GE) and Market Orientation (MO) on female employees working in MSMEs in the Greater Jakarta area. This study uses a quantitative method with a descriptive approach and judgment sampling technique on 330 respondents. Primary data were collected through questionnaires and analyzed using Partial Least Square (PLS). The results of the study show that Women's entrepreneurial effectuation does not have a positive influence on structural empowerment, Women's entrepreneurial effectuation has a positive influence on psychological empowerment, Women's entrepreneurial effectuation does not have a positive influence on SME employee performance, Gender equality as a moderating variable cannot strengthen the relationship between women's entrepreneurial effectuation on structural empowerment and SME employee performance, Gender equality as a moderating variable can strengthen the relationship between women's entrepreneurial effectuation on psychological empowerment, Structural empowerment does not have a positive influence on SME employee performance, Structural empowerment as a mediating variable cannot strengthen the relationship between women's entrepreneurial effectuation on SME employee performance, Psychological empowerment has a positive influence on SME employee performance, Psychological empowerment as a mediating variable can strengthen the relationship between women's entrepreneurial effectuation on SME employee performance, Market orientation as a moderating variable can strengthen the relationship between structural empowerment on SME employee performance, Market orientation as a moderating variable cannot strengthen the relationship between women's entrepreneurial effectuation and psychological empowerment on SME employee performance. These findings emphasize the importance of women's entrepreneurial effectuation in improving performance through structural empowerment. and market orientation support. Practically, this research provides recommendations for female MSMEs to integrate an effectuation approach with empowerment and market orientation strategies to improve business competitiveness and performance.
PENGARUH PERENCANAAN KEUANGAN DAN PENGAWASAN TERHADAP EFEKTIVITAS DANA BUMKAM WARIORI INDAH Elsadai Korwa; Nurwidianto; Jein Sriana Toyib
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menganalisis pengaruh perencanaan keuangan dan sistem pengawasan terhadap efektivitas pengelolaan dana BUMKam di Kampung Wariori Indah. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 75 responden yang terdiri dari pengurus, pengawas, dan anggota BUMKam. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4. Hasil penelitian menunjukkan bahwa perencanaan keuangan dan sistem pengawasan secara parsial maupun simultan berpengaruh positif dan signifikan terhadap efektivitas pengelolaan dana. Artinya, semakin baik perencanaan dan semakin optimal sistem pengawasan, maka efektivitas pengelolaan dana semakin meningkat. Temuan ini menegaskan pentingnya penguatan perencanaan dan pengawasan dalam mewujudkan tata kelola keuangan BUMKam yang efektif dan berkelanjutan.

Page 49 of 51 | Total Record : 508

 47   48   49   50   51 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue 9th National Conference Business, Management, and Accounting 3rd National Conference Business, Management, and Accounting 8th National Conference Business, Management, and Accounting 7th National Conference Business, Management, and Accounting 6th National Conference Business, Management, and Accounting 5th National Conference Business, Management, and Accounting